Month Purchases Sales Jan $160,000 $100,000 Feb $160,000 $200,000 Mar $160,000 $240,000 Apr $140,000 $300,000 May $140,000 $260,000 June $120,000 $240,000 Forty percent of purchases are paid for in cash at the time of purchase, 30% are paid for in the following month and the remaining 30% is paid in the 2nd month after the purchase. Employee wages are paid in cash each month and amount to 10% of sales for the month in which the sales occur. Selling and administrative expenses are paid in cash each month and amount to 20% of the following month's sales. Interest payments of $20,000 are paid quarterly in January and April. Brandon's cash disbursements for the month of April would be: $140,000 $254,000 $200,000 $248,000